How to calculate net profit and inc/dec receivables when company uses Direct method for cash flow

Jan 13, 2019
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Hi, I am a post grad student, and need data that is not included in the Direct method for cash flow statement. But it is available if companies use the Indirect method. How can I recreate this data using just annual reporting data for Indonesian companies.

I require (1) net profit/loss at start, and (2) increase/decrease in receivables. Both are cash flow figures.

I am unsure if CFS net profit/loss is the Income Statement's Profit/Loss before or after tax.

And I cannot work out how to calculate the increase/decrease in account receivables from operating activities. I have tried replicating t-accounts from the data, but this is not working either.

Note, I only have the annual report to get data from.

With thanks


VIP Member
May 12, 2011
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United States
For the change in receivables, look at the balance sheets for both years and calculate the change in the amounts.
And as usual in analyzing a financial statement, if the specific data you need is not there, make a reasonable assumption using the data and state it in your report and go forward.

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